社会分层、财政支出与高等教育均衡:一个文献综述  

Social Stratification, Fiscal Expenditure and Higher Education Equilibrium: A Literature Review

作　　者：王杰茹[1] 

机构地区：[1]山东财经大学财政税务学院,讲师经济学博士济南250014

出　　处：《公共财政研究》2017年第4期68-81,67,共15页Public Finance Research Journal

摘　　要：高等教育有提升人力资本、加速社会创新和缓解贫困代际传递、降低社会不公平的重要功能,优质高等教育资源的配置问题一直被社会学、经济学和教育学领域广泛探讨。通过梳理文献发现,高等教育难以克服客观社会分层造成的贫富差距,反而在不断加速阶层固化。财政作为高等教育的资金供给主体和资源配置主体,理应充分发挥其调节收入分配的作用,向贫困阶层和弱势群体倾斜,促进高等教育均衡。从横向公平和纵向公平角度看,财政支出结构和规模都存在问题,财政资源配置失衡存在于地区之间、高校之间、社会群体之间,阻碍了高等教育均衡发展。应以财税改革为契机,建立绩效评估和监督制约机制,增强高校财政拨款的针对性、引导性,激励高校差异化、特色化改革发展。Higher education has an important function of promoting human capital, accelerating social innovation, alleviating intergenerational transmission of poverty and reducing social injustice. Allocation of high-quality education resources has been widely discussed by sociologist, economist and educationalist.By sorting the literature, we find that higher education would not able to overcome the wealth gap caused by social stratification, on the contrary, it accelerates social curing. As the subject of financing and resource allocation of higher education, pubic finance should give full play to its effect on regulating income distribution, leaning towards poor and vulnerable groups, to promote higher education equilibrium. In reality, both from perspective of horizontal fairness and vertical fairness, structure and scale problems exist. Disequilibrium exists among regions, universities and social groups, hindering the development of higher education. Taking fiscal and taxation reform as an opportunity, we should establish a performance evaluation and supervision mechanism, enhance pertinence and guidance of university funding, and stimulate personalized and differentiated development of colleges and universities.

关 键 词：社会分层 财政支出 高等教育均衡 公平 

分 类 号：F812.45[经济管理—财政学]